#section 143(3)
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6,168 articlesIncome Tax
Income Tax
Addition u/s 68 unsustainable as no incriminating material found during search
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Income Tax
Amendment in section 155(19) to be considered while dealing with excess sugar cane price above FRP
Income Tax
Income Tax
Reassessment proceedings u/s 147 unsustainable on account of change of opinion
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Income Tax
Penalty u/s 271(1)(b) not imposable as reasonable cause shown
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Rectification application dismissed in absence of substantial or collateral proceedings pending before AO
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Income Tax
Mistake in accepting returned income instead of substituting with assessed income is apparent error rectifiable u/s 154
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Addition of difference of turnover in audit report and ITR sustained as no proper justification offered
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Denial of exemption as inadvertently claimed u/s 54F instead of section 54 is unjustified
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FMV determined by registered valuer after considering relevant factors cannot be ignored
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Addition based on some dummy name without incriminating material is unjustified
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No transfer of assets in case of shifting of plant & machinery from fixed to current assets
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Additional income once accepted cannot be later rectified and taxed as per section 115BBE
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Disallowance of late deposit of employees’ share of PF/ ESI beyond due date is justified
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